Kenya Revenue Authority (KRA) has announced new compulsory requirement for imports that must be met by all importers, customs clearing agents, and members of the public.
In a public notice on Wednesday, KRA said that from July 1, 2025, it is mandatory for all consignments imported into Kenya to be accompanied by a Certificate of Origin (COO).
According to the taxman, the COO must be issued by a competent authority from the country exporting the goods.
KRA indicated that the decision to demand COOs for all imports is in compliance with Section 44A of the Tax Procedures Act, CAP. 469B, as amended by the Finance Act 2025.
“This marks a radical shift from prior practice, where COOs were required only for goods under preferential trade arrangements to determine origin and confer tariff benefits,” read the statement from KRA in part.
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KRA explained that a competent authority issuing the COO refers to a government agency or officially designated body in the exporting country that is authorized to issue the document.
For the certificate to be valid, it must include the name and address of the exporter, name and address of the importer, port of origin, and an accurate description of the said goods.
For a COO to be considered valid, according to KRA, it must also include the quantity of the goods being imported, the country of origin, and the country of destination.
The Finance Act 2025 also introduces penalties for failure to comply, which KRA says incudes seizure or forfeiture of said goods to the Commissioner or an authorized officer.
KRA has accorded importers until September 30, 2025 to secure the necessary documents to make the transition period slightly more bearable given the narrow compliance window.
“Note that at the lapse of this window, non-compliant consignments shall be liable to forfeiture as provided for in the Act.
“KRA remains committed to facilitating legitimate trade while ensuring full compliance with the law.”
The Kenyan authority has also asked importers to consult with their suppliers early to ensure they fulfill the new requirements and all shipments in future have the COOs.